{"id":18640,"date":"2026-10-21T11:28:23","date_gmt":"2026-10-21T00:28:23","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=18640"},"modified":"2026-10-21T11:28:23","modified_gmt":"2026-10-21T00:28:23","slug":"2026-tax-changes-inheritance-families","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/en\/2026-tax-changes-inheritance-families\/","title":{"rendered":"The 2026 Tax Changes and Your Inheritance: What Families Need to Know"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>Australia does not have an inheritance tax or death duties, and that has not changed. But the 2026\u201327 Federal Budget introduced the biggest changes to capital gains tax in decades, along with a new minimum tax on discretionary trusts. Both affect how much tax families pay when they later sell inherited assets, and how Wills with trusts should be drafted.<\/p>\n<p>This article sets out the position as at October 2026. Parts of the reform are already law; other parts are still before Parliament and may change.<\/p>\n\n<h2>1. Capital gains tax: the 50% discount is being replaced<\/h2>\n<p>Legislation passed in June 2026 changes how capital gains are taxed for individuals, trusts and partnerships. For gains that accrue <strong>from 1 July 2027<\/strong>:<\/p>\n<ul>\n<li>the general 50% CGT discount is replaced by indexation of the cost base for inflation; and<\/li>\n<li>a minimum tax of 30% applies to the real (inflation-adjusted) gain.<\/li>\n<\/ul>\n<p>Gains that accrued <strong>before<\/strong> 1 July 2027 keep the existing 50% discount. This means many assets will have their gain split into two periods, before and after that date. A valuation as at 30 June 2027 may become important evidence.<\/p>\n<p>The main residence exemption is not affected.<\/p>\n\n<h2>2. &#8220;Pre-CGT&#8221; assets lose their full exemption<\/h2>\n<p>Assets acquired before 20 September 1985 have always been free of CGT. Many older Australians, and the estates they leave, hold such assets. Under the new law, growth up to 1 July 2027 remains exempt, but <strong>growth after that date will be taxable<\/strong>. Families who expected a parent&#8217;s pre-1985 property or shares to be completely tax-free on a future sale should revisit that assumption.<\/p>\n\n<h2>3. What happens to inherited assets?<\/h2>\n<p>The existing rule that no CGT is triggered at the moment of death, with the beneficiary generally inheriting the deceased&#8217;s cost base, continues. The tax arises when the beneficiary or executor later sells. Whether the old or new rules apply, or a mix of both, depends on when the asset was acquired and when it is sold.<\/p>\n<p>Treasury has also proposed an exclusion from the 30% minimum tax for qualifying gains made through deceased estates and genuine testamentary trusts. The detail of that exclusion should be confirmed before any decision is made.<\/p>\n<p>For overseas beneficiaries, the position is different again. Foreign residents are taxed differently from Australian residents on Australian property, and the rules for foreign residents have also recently been tightened.<\/p>\n\n<h2>4. A new minimum tax on discretionary trusts from 2028<\/h2>\n<p>The Government has introduced Bills (on 14 October 2026) to impose a minimum 30% tax on the net income of discretionary trusts from 1 July 2028. These Bills are not yet law.<\/p>\n<p>Deceased estates are excluded, and so are testamentary trusts established for genuine testamentary purposes. The exclusion comes with conditions, including limits on who the trust may benefit. Commentators have warned that some existing testamentary trust Wills may not meet these conditions as currently drafted.<\/p>\n\n<h2>What should you do now?<\/h2>\n<ul>\n<li><strong>Do not rush to sell or restructure.<\/strong> Decisions driven only by tax often create other problems.<\/li>\n<li><strong>Keep good records.<\/strong> Purchase documents, improvement costs and, where relevant, a valuation as at 30 June 2027 will matter to whoever eventually sells the asset.<\/li>\n<li><strong>Have testamentary trust Wills reviewed<\/strong> once the trust legislation is finalised, to check they still qualify for the exclusion.<\/li>\n<li><strong>Coordinate legal and tax advice.<\/strong> Estate planning and tax planning now need to be done together, especially for families with assets in more than one country.<\/li>\n<\/ul>\n\n<h2>How Chua Tan Associates can help<\/h2>\n<p>We work alongside clients&#8217; accountants to review Wills, testamentary trusts and property holdings in light of these changes, including for families who live overseas or have beneficiaries abroad. We advise in English, Mandarin and Cantonese.<\/p>\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/australia-inheritance-gift-tax-cgt-on-death\/\">No Inheritance Tax in Australia? Capital Gains on Death, Foreign Beneficiaries and Gifts from Overseas<\/a><\/li><li><a href=\"\/en\/overseas-beneficiary-capital-gains-tax\/\">Capital Gains Tax and Overseas Beneficiaries<\/a><\/li><li><a href=\"\/en\/right-to-reside-life-interest-will\/\">Letting a Family Member Live in a Property Without Owning It<\/a><\/li><\/ul>\n<p><em>Chua Tan Associates acts for families, executors, trustees and their professional advisers in estate planning, estate administration and estate disputes in Australia and across borders. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/en\/justin-chua\/\">Justin Chua<\/a> (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal or tax advice. Victorian law unless stated otherwise.<\/em><\/p>\n<\/div>\n\n\n<div id=\"ct-enquiry\" class=\"ct-eq\" data-no-translation>\r\n<style>.ct-eq{background:#f4f1ea;border:1px solid #e3ddd0;border-radius:10px;padding:22px 24px;margin:32px 0;font-size:16px;line-height:1.6}.ct-eq h2,.ct-eq h3{margin:0 0 6px}.ct-eq p{margin:0 0 12px}.ct-eq form{display:grid;grid-template-columns:1fr 1fr;gap:12px}.ct-eq label{display:block;font-size:14px;font-weight:600;margin-bottom:4px}.ct-eq input,.ct-eq select,.ct-eq textarea{width:100%;box-sizing:border-box;padding:10px 12px;border:1px solid #cfc6b4;border-radius:6px;font-size:16px;background:#fff}.ct-eq .full{grid-column:1\/-1}.ct-eq button{background:#8a6a3b;color:#fff;border:0;border-radius:6px;padding:12px 22px;font-size:16px;cursor:pointer}.ct-eq .hp{position:absolute;left:-9999px}.ct-eq small{color:#5f5a50}.ct-eq .ok{background:#e7f3e8;border-left:4px solid #3c8d40;padding:12px 16px}.ct-eq .bad{background:#fbeaea;border-left:4px solid #b03a2e;padding:12px 16px}.ct-eq .ct-direct{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}.ct-eq .ct-direct a,.ct-eq .ct-direct button{background:#fff;color:#2b2b2b;border:1px solid #cfc6b4;padding:9px 14px;border-radius:6px;text-decoration:none;font-size:15px}@media(max-width:640px){.ct-eq form{grid-template-columns:1fr}}<\/style>\r\n<h3>Tell us about the estate<\/h3>\r\n<p>A short message is enough. We reply in English, Mandarin or Cantonese, and quote fees in writing before any work starts.<\/p>\r\n<form method=\"post\" action=\"https:\/\/chuatan.com.au\/wp-admin\/admin-post.php\">\r\n<input type=\"hidden\" name=\"action\" value=\"ct_estate_enquiry\">\r\n<input type=\"hidden\" name=\"ct_ts\" value=\"1792750155\">\r\n<input type=\"hidden\" name=\"ct_lang\" value=\"en\">\r\n<input type=\"hidden\" name=\"ct_page\" value=\"https:\/\/chuatan.com.au\/en\/2026-tax-changes-inheritance-families\/\">\r\n<div class=\"hp\" aria-hidden=\"true\"><label>Website<input type=\"text\" name=\"ct_website\" tabindex=\"-1\" autocomplete=\"off\"><\/label><\/div>\r\n<div><label for=\"ct_name\">Your name *<\/label><input id=\"ct_name\" name=\"ct_name\" required maxlength=\"120\"><\/div>\r\n<div><label for=\"ct_email\">Email<\/label><input id=\"ct_email\" name=\"ct_email\" type=\"email\" maxlength=\"160\"><\/div>\r\n<div><label for=\"ct_phone\">Phone, WeChat or WhatsApp<\/label><input id=\"ct_phone\" name=\"ct_phone\" maxlength=\"80\"><\/div>\r\n<div><label for=\"ct_language\">Preferred language<\/label><select id=\"ct_language\" name=\"ct_language\"><option>English<\/option><option>Mandarin<\/option><option>Cantonese<\/option><\/select><\/div>\r\n<div><label for=\"ct_type\">What do you need help with?<\/label><select id=\"ct_type\" name=\"ct_type\"><option value=\"\">Please choose<\/option><option>Someone has died and there is a Will<\/option><option>Someone has died and there is no Will<\/option><option>Someone has died and I am not sure if there is a Will<\/option><option>Making or updating a Will or estate plan<\/option><option>Executor or trustee question<\/option><option>A dispute about an estate<\/option><option>Other<\/option><\/select><\/div>\r\n<div><label for=\"ct_state\">Where are the assets?<\/label><select id=\"ct_state\" name=\"ct_state\"><option value=\"\">Please choose<\/option><option>Victoria<\/option><option>New South Wales<\/option><option>Queensland<\/option><option>Western Australia<\/option><option>South Australia<\/option><option>Tasmania<\/option><option>ACT<\/option><option>Northern Territory<\/option><option>More than one state<\/option><option>Overseas as well<\/option><option>Not sure<\/option><\/select><\/div>\r\n<div class=\"full\"><label for=\"ct_time\">Best time to contact you (optional)<\/label><input id=\"ct_time\" name=\"ct_time\" maxlength=\"120\"><\/div>\r\n<div class=\"full\"><label for=\"ct_msg\">Brief details (optional)<\/label><textarea id=\"ct_msg\" name=\"ct_msg\" rows=\"4\" maxlength=\"3000\"><\/textarea><\/div>\r\n<div class=\"full\"><button type=\"submit\">Send enquiry<\/button><br><small>We use your details only to respond to your enquiry. Sending this form does not create a lawyer\u2013client relationship. <a href=\"\/privacy-policy\/\">Privacy<\/a><\/small><\/div>\r\n<\/form>\r\n<div class=\"ct-direct\"><strong style=\"width:100%\">Or contact us directly<\/strong>\r\n<a href=\"tel:+61396023988\">Call +61 3 9602 3988<\/a>\r\n<a href=\"mailto:chuatan@tpg.com.au\">chuatan@tpg.com.au<\/a>\r\n<a href=\"https:\/\/wa.me\/61490369102\" target=\"_blank\" rel=\"noopener\">WhatsApp +61 490 369 102<\/a>\r\n<button type=\"button\" class=\"ct-wechat\" data-msg=\"WeChat ID copied\">WeChat: chuatan262<\/button>\r\n<\/div>\r\n<\/div>\r\n\t\n\n<div class=\"ct-guides\" data-no-translation><style>.ct-guides{margin:28px 0}.ct-guides ul{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:10px;list-style:none;padding:0;margin:10px 0 0}.ct-guides li{margin:0}.ct-guides a{display:block;padding:12px 14px;border:1px solid #e3ddd0;border-radius:6px;text-decoration:none;background:#fff;height:100%}<\/style><h3>Estate guides<\/h3><ul><li><a href=\"\/en\/do-i-need-probate\/\">Do I need probate? 2-minute check<\/a><\/li><li><a href=\"\/en\/what-to-do-when-someone-dies\/\">What to do when someone dies: 30-day checklist<\/a><\/li><li><a href=\"\/en\/letters-of-administration-victoria\/\">No Will? Letters of administration and who inherits<\/a><\/li><li><a href=\"\/en\/estate-planning-victoria\/\">Estate planning: Will, power of attorney, medical decisions<\/a><\/li><li><a href=\"\/en\/testamentary-trusts\/\">Testamentary trusts<\/a><\/li><li><a href=\"\/en\/superannuation-and-your-will\/\">Superannuation and your Will<\/a><\/li><li><a href=\"\/en\/executor-disputes\/\">Executor problems and disputes<\/a><\/li><li><a href=\"\/en\/professional-executor-trustee\/\">Professional executor &amp; trustee services<\/a><\/li><li><a href=\"\/en\/%E5%AE%A2%E6%88%B7%E8%AF%84%E4%BB%B7\/\">Client reviews<\/a><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>Australia does not have an inheritance tax or death dut [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[25,106],"tags":[],"class_list":["post-18640","post","type-post","status-publish","format-standard","hentry","category-25","category-trusts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The 2026 Tax Changes and Your Inheritance: What Families Should Know | Chua Tan Associates<\/title>\n<meta name=\"description\" content=\"How the 2026 CGT reforms and the proposed 30% minimum tax on discretionary trusts affect inherited assets 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\u8521\u667a\u52cb\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"caption\":\"Justin Chua \u8521\u667a\u52cb\"},\"description\":\"\u8521\u667a\u52cb\u5f8b\u5e08\uff08Justin Chua\uff09\u662f\u8521\u5e86\u4f1f\u5f8b\u5e08\u4e8b\u52a1\u6240\u7684\u5f8b\u5e08\u53ca\u8c03\u89e3\u5458\uff0c2020\u5e74\u83b7\u51c6\u6267\u4e1a\uff0c\u6301\u6709RMIT\u5927\u5b66\u6cd5\u5b66\u5b66\u4f4d\u53ca\u58a8\u5c14\u672c\u5927\u5b66\u5546\u5b66\u5b66\u58eb\u5b66\u4f4d\uff08\u4f1a\u8ba1\u4e13\u4e1a\uff09\u3002\u4ed6\u662f\u5168\u56fd\u8ba4\u8bc1\u8c03\u89e3\u5458\uff08AMDRAS\uff09\u3001\u5bb6\u4e8b\u7ea0\u7eb7\u8c03\u89e3\u5458\uff08FDRP\uff09\u3001\u5bb6\u4e8b\u6cd5\u4ef2\u88c1\u5458\uff0c\u4ee5\u53caSTEP\u9644\u5c5e\u4f1a\u5458\uff0c\u4e3b\u8981\u5904\u7406\u9057\u5631\u4e0e\u9057\u4ea7\u3001\u5bb6\u5ead\u6cd5\u3001\u8de8\u5883\u5bb6\u65cf\u4e0e\u5546\u4e1a\u4e8b\u52a1\uff0c\u5e76\u4ee5\u666e\u901a\u8bdd\u548c\u82f1\u8bed\u4e3a\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u3002 Justin Chua is a lawyer and mediator at Chua Tan Associates, admitted in 2020, with a law degree from RMIT University and a Bachelor of Commerce (accounting) from the University of Melbourne. 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